(2) Where, for any reason, any payment for admission to any entertainment or any cinematograph exhibition or any amount collected for television exhibition or any charges received for direct to home service has been assessed at a rate lower than the rate at which it is assessable under Section 4, 4E, or 4-F or 4G or 4-I or 4- J as the case may be the authority prescribed under sub- section (1) of Section 7-A may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, reassess the tax due on such payment or exhibition under Section 4 or on such amount collected for television exhibition under Section 4-E, or on such payment under Section 4- F, or on such payment for recreation parlor under Section 4-G or on such charges received for direct to home service under Section 4-I or on such payment for admission to a cricket tournament under Section 4-J as the case may be, after making such enquiry as it may consider necessary and after giving the proprietor a reasonable opportunity to show cause against such reassessment.
